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    <description>Non-prosecution by an appellant through repeated non-appearance and failure to seek adjournment can justify dismissal in limine; the document summarises application of precedents permitting procedural sanctions where hearings were fixed and the appellant did not prosecute. The legal point treated is limited to procedural non-prosecution and the appropriateness of dismissing the appeal without further hearing, with the operative effect in the analysed instance being dismissal of the appeal and disposal in favour of the revenue.</description>
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